Income tax is a troubling issue in American politics and history. We explain its long and complicated history, and delve into the even more complicated history of how personal income tax has related to the question of equality and inequality in US society. Professor Nash tells us how the American government has raised funds for peacetime needs and, of course, times of war. It’s not a simple tale of taxes rising as the country grew and the US government grew. Taxation is perhaps the most difficult thing to explain in American governmental history, but we make it easy to understand.